High Court OKs Double Tax on Some Contingent Fees
January 27, 2005
In a pair of cases with potential pocketbook impact on lawyers and their clients, the Supreme Court ruled on January 24th that the contingent fee portion of lawsuit settlements and awards is taxable to the client, even if the money goes directly to the attorney. But initial reaction to the 8-0 decision was more muted than expected because a law passed by Congress last fall limits the ruling's implications, and the decision won't doom the contingent fee system, which fuels a broad range of private litigation.
Development
January 27, 2005
Recent rulings of importance to you and your practice.
Index
January 27, 2005
Everything contained in this issue in an easy-to-read list.
What Counts As an Exaction?
January 27, 2005
In <i>Nollan v. California Coastal Commission</i>, 483 US 825, and <i>Dolan v. City of Tigard</i>, 512 US 374, the United States Supreme Court established that constitutional scrutiny of government exactions is more stringent than constitutional scrutiny of other land use controls. Last month, the New York Court of Appeals addressed an issue not fully resolved by Nollan and Dolan: What counts as an exaction for takings clause analysis?
IP News
January 27, 2005
Highlights of the latest intellectual property news and cases from around the country.
The Wrong Box: <i>U.S. v. Martignon</i> Not a Copyright Case
January 27, 2005
A prominent court, the U.S. District Court for the Southern District of New York, has rendered what may become a prominent opinion in the copyright arena, <i>U.S. v. Martignon</i>, No. 03 Cr. 1287 (S.D.N.Y. Sept. 27, 2004). Unfortunately, the analysis in the decision misses the essential point that the issue was not really one of copyright.
Expanded Protection Under 35 U.S.C. '103(c) via the CREATE Act
January 27, 2005
On Dec. 10, 2004, 35 U.S.C. '103(c) was amended to expand the common ownership exception for prior art available under ''102(e), (f) and (g). <i>See</i> Cooperative Research and Technology Enhancement Act of 2004, Pub. L. 108-453, 118 Stat. 3596 (2004) (CREATE Act). The U.S. Patent and Trademark Office (USPTO) has published proposed rules to implement the CREATE Act and is currently accepting comments until Feb. 10, 2005. Changes to Implement the Cooperative Research and Technology Enhancement Act of 2004, 70 Fed. Reg. 1818 (2005) (proposed Jan. 11, 2005).
